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Federal Free Printable Form 921  (Rev 7-2001) for 2024 Federal Consent to Extend the Time to Assess Income Tax

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Consent to Extend the Time to Assess Income Tax
Form 921 (Rev 7-2001)

In reply refer to: Department of the Treasury-Internal Revenue Service 921 Form (Rev. July 2001) Consent to Extend the Time to Assess Income Tax Estimated Future Common Expense Allowance for Real Estate Sales Under Contract Taxpayer Identification Number(s) For income tax purposes, the Commissioner of Internal Revenue has tentatively allowed (Name(s)) taxpayer(s) of (Number, Street, City or Town, State, ZIP Code) to consider the allocable share of the estimated cost of future common improvements as part of the cost or other basis of certain real estate sold or otherwise disposed of under contract. As a provision of this tentative allowance, the above taxpayer(s) and the Commissioner of Internal Revenue agree that: The amount of federal income tax due on any return(s) filed by or for the taxpayer(s) for the tax year(s) ended may be assessed at any time before and up to one year after a return is filed for tax year ended . (Tax Year of Expected Project Completion) Real Estate Project covered by this consent agreement: A return filed before the expected project completion date shall be considered filed on the day prescribed above without regard to extensions. This consent agreement to extend the time to assess tax is limited to the assessment of deficiencies attributable to the use of the alternative cost method with respect to the real estate project described above. If a notice of tax deficiency is sent to the taxpayer(s) by certified or registered mail on or before the date above, the time to assess income tax under this consent agreement is further extended by the assessment suspension period, plus 60 days. THIS CONSENT AGREEMENT DOES NOT DEPRIVE THE TAXPAYER(S) OF ANY APPEAL RIGHTS TO WHICH THEY WOULD OTHERWISE BE ENTITLED. YOUR SIGNATURE HERE (Date signed) SPOUSE'S SIGNATURE HERE (Date signed) TAXPAYER'S REPRESENTATIVE SIGN HERE (Date signed) CORPORATE NAME CORPORATE OFFICER(S) SIGN HERE (Name/Title/Taxpayer Identification Number) (Date signed) (Name/Title/Taxpayer Identification Number) (Date signed) INTERNAL REVENUE SERVICE SIGNATURE AND TITLE (Division Executive Name - See Instructions) (Division Executive Title - See Instructions) BY (Authorized Official Signature and Title - See Instructions) (See back of form for signature instructions) www.irs.gov (Date signed) Catalog Number 16974D Form 921 (Rev. 07 -2001) Instructions for Taxpayer(s) Please sign and return the original and copy of Form 921, Consent to Extend the Time to Assess Income Tax, to apply for an extension in accordance with Revenue Procedure 92-29 and its successors. Your signature(s) must match the name(s) as it appears on this form. If this consent form includes tax years where a joint return was filed, the signature of both husband and wife is required. One spouse may sign as agent for the other, if acting under an authorized power of attorney. If you're an attorney or agent for the taxpayer(s), you may sign the consent form provided the action is specifically authorized by a power of attorney. If you haven't filed a power of attorney, please include it with this form. If you're acting as a fiduciary (executor, administrator, trustee, etc.) you must include a completed Form 56, Notice Concerning Fiduciary Relationship, if you haven't already filed one. If the taxpayer named on this consent form is a corporation, the officer(s) duly authorized to sign on behalf of the entity must sign the consent. Include the name of the corporation and signature/ title of the corporate officer(s). If you're an entity subject to the unified audit and litigation procedures for TEFRA (Tax Equity and Fiscal Responsibility Act) partnerships, you must use Form 921-P. If you're an entity not subject to the TEFRA requirements (namely S-Corporations, partnerships, limited liability companies, trusts, syndicates, pools, etc.), you must use Form 921-I. Instructions for Internal Revenue Service Employees The signature and title line must be signed and dated by the appropriate authorized official within your division. SMALL BUSINESS/SELF-EMPLOYED DIVISION Enter the name and title of your business unit executive (e.g., Area Director; Director, Compliance Policy; or Director, Compliance Services). Secure signature of authorized division official. WAGE AND INVESTMENT DIVISION Enter the name and title of your business unit executive (e.g., Area Director or Director, Field Compliance Services). Secure signature of authorized division official. LARGE AND MID-SIZE BUSINESS ENTITIES DIVISION Enter the name and title of your business unit executive (e.g., Director, Field Compliance). Secure signature of authorized division official. TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION Enter the name and title of your business unit executive (e.g., Director, Exempt Organizations; Director, Employee Plans; Director, Federal, State and Local Governments; Director, Indian Tribal Governments; or Director, Tax Exempt Bonds). Secure signature of authorized division official. APPEALS DIVISION Enter the name and title of your business unit executive (e.g., Director, Appeals Operating Unit). Secure signature of authorized division official. Catalog Number 16974D Form 921 (Rev. 07-2001)
Extracted from PDF file 2023-federal-form-921.pdf, last modified January 2004

More about the Federal Form 921 Corporate Income Tax TY 2023

We last updated the Consent to Extend the Time to Assess Income Tax in February 2024, so this is the latest version of Form 921, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 921 directly from TaxFormFinder. You can print other Federal tax forms here.

Related Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal Form 921.

Form Code Form Name
Form 3921 Exercise of an Incentive Stock Option Under Section 422(b)
Form 8921 Applicable Insurance Contract Information Return (OBSOLETE)
Form 921-A Consent Fixing Period of Limitation on Assessment of Income and Profits Tax
Form 921-I Consent Fixing Period of Limitation on Assessment of Income and Profits Tax
Form 921-P Consent Fixing Period of Limitation on Assessment of Income and Profits Tax
Form 9210 Alien Status Questionnaire

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 921 from the Internal Revenue Service in February 2024.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 921

We have a total of eleven past-year versions of Form 921 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 921

Form 921 (Rev 7-2001)

2022 Form 921

Form 921 (Rev 7-2001)

2021 Form 921

Form 921 (Rev 7-2001)

2020 Form 921

Form 921 (Rev 7-2001)

2019 Form 921

Form 921 (Rev 7-2001)

2018 Form 921

Form 921 (Rev 7-2001)

2017 Form 921

Form 921 (Rev 7-2001)

2016 Form 921

Form 921 (Rev 7-2001)

Consent to Extend the Time to Assess Tax 2015 Form 921

Form 921 (Rev 7-2001)

Consent to Extend the Time to Assess Tax 2012 Form 921

Form 921 (Rev 7-2001)

Consent to Extend the Time to Assess Tax 2011 Form 921

Form 921 (Rev 7-2001)


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